节点文献
以贯彻“新制度”为契机 推进医院的改革与发展
Taking the Implementation of the New Systems as Turning Point Actively Carry the reform and Development of Hospitals Forward
【摘要】 新的《医院财务制度》和《医院会计制度》(以下简称“新制度”)的实施为医院的改革与发展提供了新的机遇。医院应以此为契机,认真贯彻落实“新制度”,完善分配方式,增加积累;加强成本核算,制定科学合理的成本标准;严格财产物资管理,确保国有资产安全;减少投资风险,提高投资效益。医院只有解决好这些问题,才能真正实现健康发展。
【Abstract】 The implementation of the new hospital financial system "and "hospital accounting system has provided new opportunities for the reform and development of hospitals. The two systems should be taken as a turning point and seriously carried out. Hospitals should perfect the distribution and increase the accumulative profit deduction and reserving; strengthen the cost accounting and set the reasonable scientific cost standard; rigorously enforce the assets management and ensure safety in the state property; reduce the risk and increase the income from investment. Only if hospitals successfully solve these problems, can they develop smoothly.
【Key words】 distribution; cost accounting; assets management; investment results;
- 【文献出处】 中国卫生经济 ,Chinese Health Economics , 编辑部邮箱 ,1999年12期
- 【分类号】R197.3
- 【下载频次】26